Arkansas Statutes
§ 26-51-415 — Deductions - Interest
Arkansas·Title 26
Title 26 U.S.C. § 163 , as in effect on January 1, 2017, regarding deductions for interest expenses, is adopted for the purpose of computing Arkansas income tax liability.
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Related
§ 163
26 U.S.C. § 163
Legislative History
Amended by Act 2017, No. 155,§ 19, eff. for tax years beginning on and after 1/1/2015. Amended by Act 2015, No. 580,§ 17, eff. for tax years beginning on or after January 1, 2014. Amended by Act 2013, No. 1254,§ 7, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012. Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1975, No. 972, § 1; 1977, No. 898, § 1; A.S.A. 1947, § 84-2016; Acts 1987, No. 382, § 15; 1989, No. 826, § 25; 1991, No. 686, § 1; 1995, No. 1160, § 3; 1997, No. 951, § 11; 1999, No. 1126, § 28; 2007, No. 218, § 22; 2009, No. 372, § 13; 2011, No. 787, § 18.
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